Deadline Extended for Preparers’ Use of New Taxpayer Consent Language

The IRS has announced a one-year extension of the deadline for tax return preparers to use new language on a taxpayer’s consent to disclose and use return information for returns in the Form 1040 series. Previously, the IRS had set a deadline of January 14, 2013 to use the updated consent language in Rev. Proc. 2013-14. The IRS has now extended that deadline to January 1, 2014.

As a result, tax return preparers may use consent and disclosure language in Rev. Proc. 2008-35 or Rev. Proc. 2013-14 for calendar year 2013 with respect to a taxpayer filing a return in the Form 1040 series.